Purpose Taking on a corporate political activity (CPA) perspective, the purpose of this paper is to investigate how CPA affects environmental sustainability disclosure among firms in China and whether the disclosure level varies across ownership structures and environmental sensitivity statuses....

Purpose: Using a data set of Taiwanese listed firms from 2002 to 2015, this paper aims to examine the determinants to voluntarily appoint independent directors. Design/methodology/approach: This study uses panel estimation to exploit both the cross-section and time-series nature of the data....

Purpose: Using a data set of listed firms domiciled in Taiwan, this paper aims to empirically assess the effects of ownership structure and board of directors on firm value. Design/methodology/approach: Using a sample of Taiwanese listed firms from 1997 to 2015, this study uses a panel...

Purpose: This study aims to examine the Taiwan setting, where audit partners’ names are presented in the audit report and where audit committee formation is voluntary in the initial stage of audit committee reform. This paper investigates the effects of the formation of voluntary audit...

Purpose: This paper aims to use the social impact hypothesis and the shift of focus hypothesis to examine what drives controversial industries to make philanthropic donations: sustainable development, which can in turn lead to higher firm performance or a better corporate image....